Disclosed is a visceral fat estimation apparatus, comprising: an input device: an estimation device; a target calorie intake determination device; a calorie consumption determination device; an allowable calorie intake update device; and a calorie consumption device. According to the present invention the input device enters at least height, body weight and body fat rate of a person to be measured, and the estimation device estimates a visceral fat area based in the input value entered by the input device. Furthermore, the target calorie intake determination device determines a target calorie intake for a day, and the calorie consumption determination device determines a calorie to be consumed due to an exercise for a day. The allowable calorie intake update device updates an allowable calorie intake for a day, and the calorie consumption update device updates a calorie to be consumed due to an exercise for a day.